I was able to compile this by moving the SDK folders from C:\WdpPack to my C:\User folder. I am not so familiar with Windows, so I am not sure why this works, maybe something to do with permissions? 
Update:
After running perl Makefile.PL, running gmake to compile the module fails with errors:
[...]
stubs.inc:91:8: error: redefinition of 'struct pcap_if'
[...]
stubs.inc:267:5: error: conflicting types for 'pcap_compile_nopcap'
[...]
stubs.inc:357:8: error: redefinition of 'struct pcap_rmtauth'
[...]
stubs.inc:363:10: error: conflicting types for 'pcap_open'
[...]
stubs.inc:438:8: error: redefinition of 'struct pcap_send_queue'
[...]
stubs.inc:497:8: error: redefinition of 'struct pcap_samp'
To fix this, edit the file stubs.inc:
delete lines 91-97
struct pcap_if {
    struct pcap_if *next;
    char *name;     /* name to hand to "pcap_open_live()" */
    char *description;  /* textual description of interface, or NULL */
    struct pcap_addr *addresses;
    bpf_u_int32 flags;  /* PCAP_IF_ interface flags */
};
 
delete lines : 267-271
int pcap_compile_nopcap(int snaplen, int linktype, struct bpf_program *fp, char *str, int optimize, bpf_u_int32 netmask);
int pcap_compile_nopcap(int snaplen, int linktype, struct bpf_program *fp, char *str, int optimize, bpf_u_int32 netmask) {
    FUNCTION_NOT_IMPLEMENTED_ERROR(pcap_compile_nopcap)
    return -1;
 
delete lines: 357-361
struct pcap_rmtauth {
    int type;
    char *username;
    char *password;
};
 
delete lines lines 438-442:
struct pcap_send_queue{
    u_int maxlen;
    u_int len;
    char *buffer;
};
 
delete lines 519-521:
struct pcap_samp {
   int method;
   int value;
};
 
Now gmake compiles the files, but the linker fails:
[...]
C:/Strawberry/c/bin/../lib/gcc/x86_64-w64-mingw32/8.3.0/../../../../x86_64-w64-mingw32/bin/ld.exe: Pcap.o:Pcap.c:(.text+0x23be): undefined reference to `pcap_geterr'
C:/Strawberry/c/bin/../lib/gcc/x86_64-w64-mingw32/8.3.0/../../../../x86_64-w64-mingw32/bin/ld.exe: Pcap.o:Pcap.c:(.text+0x2580): undefined reference to `pcap_geterr'
C:/Strawberry/c/bin/../lib/gcc/x86_64-w64-mingw32/8.3.0/../../../../x86_64-w64-mingw32/bin/ld.exe: Pcap.o:Pcap.c:(.text+0x2590): undefined reference to `pcap_stats'
C:/Strawberry/c/bin/../lib/gcc/x86_64-w64-mingw32/8.3.0/../../../../x86_64-w64-mingw32/bin/ld.exe: Pcap.o:Pcap.c:(.text+0x2820): undefined reference to `pcap_fileno'
C:/Strawberry/c/bin/../lib/gcc/x86_64-w64-mingw32/8.3.0/../../../../x86_64-w64-mingw32/bin/ld.exe: Pcap.o:Pcap.c:(.text+0x29c4): undefined reference to `pcap_file'
[...]
The problem here was that we linked with the 32-bit library wpcap.lib, see this post. And it turns out that there is a 64-bit version of the library in the SDK in the folder Lib/x64. So we must rerun the Makefile.PL with the correct library path:
perl Makefile.PL INC=-IC:/Users/Me/Libraries/npcap/Include "LIBS=-LC:/Users/Me/Libraries/npcap/Lib/x64 -lwpcap"
(change the paths in the above command to comply with your installation directory for the SDK) and then rerun gmake.